🌍 Greece Non-Dom vs Malta Residence Program 2026

To access Greece's non-dom EUR 100.000 flat tax regime, you must: not have been a Greek tax resident in 7 of the 8 years immediately preceding the year you apply; invest a minimum of EUR 500.000 in Greek real estate, business or other eligible assets (the Golden Visa property investment route starts at EUR 250.000 for certain areas); and apply to the Greek tax authority, receiving approval before the regime becomes effective. The regime lasts up to 15 years and can be extended to family members at EUR 20.000 per person per year. After 15 years, standard Greek progressive income tax rates (up to 44%) apply to worldwide income.

Not entirely. Malta non-dom residents pay Maltese income tax on Maltese-source income at standard progressive rates (up to 35%). Foreign income not remitted to Malta is not taxed in Malta. Foreign income remitted to Malta is taxed at 15% under GRP/TRP or at progressive rates under pure non-dom with a minimum EUR 5.000 floor on income above EUR 35.000. Foreign capital gains are never taxable in Malta. The minimum tax floor means there is always some Maltese tax obligation once foreign income exceeds EUR 35.000. Under GRP, the minimum is EUR 15.000 per year. Malta is one of the lowest minimum-cost non-dom regimes in the EU but is not a zero-tax outcome.

The UK's traditional non-dom remittance basis regime, which had allowed UK-resident but non-UK-domiciled individuals to pay tax on foreign income only when remitted to the UK, was abolished with effect from 6 April 2025 under the Finance Act 2025. The UK replaced it with a 4-year Foreign Income and Gains (FIG) exemption for new UK arrivals only - a temporary measure not available to long-term UK residents. UK residents who previously relied on remittance basis are now fully taxable on worldwide income. For those with significant foreign investment portfolios, business income or pensions, the tax cost increase is often six or seven figures annually. Greece and Malta are among the clearest beneficiaries - both offer EU residency, access to international banking, English as a primary business language in Malta, and formal non-dom frameworks designed for exactly this profile.

Yes. Greece's EUR 100.000 flat tax covers all foreign-source income of any type, including capital gains from selling foreign shares, investment funds, real estate and other assets. Once you pay EUR 100.000, you have no additional Greek tax liability on any foreign income including capital gains for that year, regardless of the amounts realised. However, this means you pay EUR 100.000 every year whether or not you realise any capital gains. Malta's regime is structurally different and more efficient for investors who have large but irregular capital gain events: under Malta's non-dom rules, foreign capital gains are explicitly never taxable even if remitted - and the minimum annual tax is only EUR 5.000 or EUR 15.000 in years where no significant income is remitted.

Yes, in principle - but the tax treatment of employment income depends on your employment structure and the applicable tax treaty. If you are employed by a UK company and work remotely from Greece, Greece may tax your employment income as Greek-source income (since the work is performed in Greece), not foreign-source income - meaning the EUR 100.000 flat tax would not cover it, and standard Greek progressive rates (up to 44%) would apply. The non-dom flat tax applies specifically to foreign-source income, which typically means income from assets and businesses located outside Greece. For remote workers employed by foreign companies, the residence country often has the right to tax the employment income under most DTTs. Both Greece and Malta have specialist tax advisers experienced in structuring arrangements for remote workers and digital nomads.